The purpose of this paper is to clarify the historical progressive factors and the status of the Willson's Readers in 19th century America. It is based on the comparative consideration concerning the construction and content of the lesson materials of the famouse McGuffey's First Reader published in 19th century America. In 19th century America, gradually the Pestalozzian theory had been prevailing especially for elementary school education due to the stoic way of teaching reading or recitation. The author believed this new pesralozzian education was the new educational style and new framework of education for Japan at the begining of Meiji Era. Undoubtedly, the Willson's readers had been based on this principle. The author thinks this is the reason because the readers were selected as models of SHOUGAKUTOKUHON compiled by Yoshikado Tanaka and published by Monbusho in 1873-74. The results of this research are as follows; (1) The character of the material is based on the developmental stage of language (letters) acquisition of schoolchild which is admitted one by one. (2) The lesson sentences are interrogative and thinking and answers are based on observation of illustrations. (3) The genre and range of materials are more the reflected extensions of the child's life experiesce.